The directdistributional and economic effects of CFA depend on the choice of the apportionment formula. This section shows this by exploring the effects of CFA under four ... Table 5: Economic effects of CFA for the EU under alternative formulas, corporate taxrate adjustment employment payroll capital production equal shares CIT revenues Cost of capital Investment Wage Employment GDP Welfare Source: Authors ... If revenues change due to a CFA reform, we assume that a country adjusts corporate tax

Table 4-5. EffectiveTaxRates for Federal State and Local Taxes in Oregon (Including Capital Gains) Household Income Groups $80, 000- >$126, 172 <$14, 525 TOTAL Federal, State, and Local Taxes Household TaxesEffectiveTaxRates (ETR) ... THE DISTRIBUTION OF FEDERAL, STATE AND LOCAL TAX BURDEN All Taxes State and Local Taxes Only Household Taxes All Taxes It is clear from this table ... system. class, federal state and local taxes, both direct and the taxes shifted

to an effectivetaxrate of 57.7%, compared to NOK 28.2 billion in the fourth quarter rates of 2010, equivalent to an effectivetaxrate of 74.4%. The difference in effectivetax ... by capital gains in the fourth quarter of 2011 with lower than average taxrates ... Composition of tax expense and effectivetaxrate in the fourth quarter of 2011 Before taxTaxTaxrate After tax Adjusted earnings Adjustments Net operating income (31.4) (4.1) (35.4) Financial items (0.6) Total (34.7)

The directdistributional and economic effects of CFA depend on the choice of the apportionment formula. This section shows this by exploring the effects of CFA under four ... Table 5: Economic effects of CFA for the EU under alternative formulas, corporate taxrate adjustment employment payroll capital production equal shares CIT revenues Cost of capital Investment Wage Employment GDP Welfare Source: Authors ... If revenues change due to a CFA reform, we assume that a country adjusts corporate tax

Table 7 Effective Total Federal TaxRates under Alternative Assumptions ... differences are generally not large. For example, the effectivetaxrate in the highest ...tax burden is distributed to the total return to all capital income. Because cash

in the dividend distributiontax through the Union Budget, 2000, the effectiverates ... provisions continue to exist on the statute. Hence, the effectiverate of corporate tax ...effective corporate taxrate for the year ending March 31, 2000 is summarised in Table 4

(b) alternativetax bases as a percentage of GDP AVE ABS SUM Directtaxes ... change in consumption patterns towards more goods taxed at the standard rate and less ... of an improvement in the effectiveness of tax collection, while the negative unexplained change